Despite the war, Ukrainians continue to receive pensions and other social payments. One of the sources of the formation of funds of the Pension Fund of Ukraine (PFU) is the receipt of a single contribution (ERU) for a compulsory state social insurance.

[see_also ids \u003d "

The State Tax Service said that it has changed for entrepreneurs.

From January 1, 2025. In Ukraine, the rules for paying a single contribution to a compulsory state social insurance (ERU) have changed. The relevant changes are provided for by the Law of Ukraine "

The maximum basis for the accrual of ERU was increased. It will be 20 sizes of the minimum wage established by law.

The norm was stopped on exemption from ERU for some categories of payers:.

individuals - entrepreneurs;

persons engaged in independent professional activities;

members of farms, if they are not insured for other grounds.

The above taxpayers for 2025 must pay ERU for themselves on a common basis.

ERUs will remain at the level of 22% of the minimum salary.

For example:.

1760 UAH per month (22% of 8000 UAH - minimum salary);

5280 UAH per quarter.

Recall, before what date it is necessary to pay a single social contribution.